HomeMy WebLinkAbout1977-2070 GAMBLING TAXES. ORDINANCE NO. rZcylc)
AN ORDINANCE relating to gambling; imposing taxes and specifying
amounts of taxes for various gambling activities;
amending Section 5.49.020 of the City of Yakima
• Municipal Code and declaring an emergency.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 5.49.020 of the City of Yakima Municipal
Code is hereby amended to read as follOws:
"5.49.020 Taxes imposed--Amounts. There is hereby
levied a tax upon all persons, associations and organiza-
tions who conduct or operate gambling activities within
the City of Yakima, and who have been duly licensed by the
Washington State Gambling Commission to conduct or operate
such gambling activities, which tax shall be paid on the fol-
lowing gambling activities in the following respective amounts:
1. Any bingo game, raffle or amusement game, a tax
computed at the rate of ten percent of the dif-
ference between the gross revenue received from
the conduct of such activity and the amount paid
for or as prizes in the conduct of such activity;
Provided, however, that a bona fide charitable
• or nonprofit organization as defined by Subsec-
tion 9.46.020 (3) of the Revised Code of Washing-
ton conducting or sponsoring a bazaar or carnival
not more frequently than once each calendar year,
and of no more than one day in duration, wherein
duly licensed bingo games, raffles or amusement
games are conducted, shall be entitled to exemption
from the provisions of this chapter upon compliance
with the requirements of Section 5.49.030 hereof;
and Provided Further, that activities carried out
by public or private schools or by organizations
sponsored by or related to public or private
schools includin: parent or:anizations and student
body organizations, shall be exempt from the
provisions of this chapter upon compliance with
Section 5.49.030 hereof when the proceeds of
such activities are applied for the benefit of
any such school, or school sponsored or school •
related organizationi and Provided Further, that
any deviation from exemption restrictions enumerated
herein shall subject such organization to the
requirements of this chapter to the same extent as
if such examption had not been granted, including
required payment within ten days after written
demand of the City Clerk of any taxes formerly
granted exemption hereunder.
2. Any punch board of pull-tab, a tax computed at the
rate of five percent of the gross receipts received
from the conduct of such activity.
3. Any social card game, a tax computed at the rate
of twenty percent of the gross income received
from the conduct of such activity.
4. Any public cardroom operated as a commercial
stimulant, a tax computed at the rate of twenty
percent of the gross income received from the
conduct of such activity."
Section 2. This ordinance is one to provide for the immediate
preservation of the public peace, property, health, safety and
welfare of the people of the City of Yakima and an emergency is
hereby declared to exist and this ordinance shall be in full force
and effect immediately upon its passage, approval and publication
as provided by law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this D4
day of `�`n 1977.
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1 Mayor
ATTEST:
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1.
City ; erk
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